Full Economic Costing

NUI Galway - Full Economic Costing (FEC) Project

‌‌‌‌‌‌‌‌‌‌‌‌‌Please click the following link to download AAP (Academic Activity Profile) Form - AAP_Form_2018-19

Please click the following link to download Foirm AAP (Próifíl Ghníomhaíochta Acadúla) AAP_Foirm_2018-19

Please click the following link to download Data Dictionary (detail guidance notes on activities falling within each of the 9 AAP categories) - AAP_Data_Dictionary

Please click the following link to download Aide Memoire (can be used to assist with tracking time, not to be returned) - Aide_Memoire

Please click the following link to view FAQ's - FEC_FAQs

Should you have any questions when completing the AAP Form, your query options are as follows:

1) Refer to summary guidance notes on 'Guidance' Tab, (3rd tab within the AAP Form)
2) Refer to detailed guidance notes in 'Data Dictionary' file.
3) Contact your Head of School / Division.
4) Contact Kieran Muldoon on Ext.3650, or email kieran.muldoon@nuigalway.ie


Thank you for taking the time to complete the form

AAP Results Full Year 16/17 - FEC_Results_2016-17

AAP Results Full Year 14/15 - AAP_Results_2014-15

AAP Results Full Year 12/13 - AAP_Results_201213

AAP Results Full Year 11/12 - AAP_Results_201112


The rapid rate of increase in sponsored and post graduate research activity within the University is welcome, but is placing great pressure on University finances and indirectly on the resources for teaching and students. 

FEC is an Activity Based Costing system that will provide evidence to Research Funders, both exchequer funded (SFI, HEA, EU, Govt. Dept’s, etc), and non-exchequer funded (Irish Industry, International organisations, etc) to improve funding for research.  It is clear that research activity, which is mostly only part funded, is not recovering its full costs, and is effectively being subsidised by teaching. 

FEC has already been implemented in all UK universities and will be rolled out simultaneously by each of the 7 Irish Universities over the next year.  In addition, under EU FP7 rules there is a requirement by 1 January 2010 for full economic cost reporting.  Each Irish University will be engaging with staff with regard to the commencement of the application of the new model and the processes associated therewith. 

FEC in practice:

The model requires the retrospective periodic analysis of academic activity. This will involve individual academics confidentially completing an academic activity profile (AAP) retrospectively for each of three periods across a complete twelve month period.

This will be done using percentages of time by activity, rather than hours by activity, with reasonableness check being carried out by the Head of School.  There will be a data dictionary providing unambiguous descriptions of each category of activity.  The data collected will have an institutional guarantee in terms of use for any purpose other than Full Economic Costing.  The current requirement for partial time sheets by certain Funders will continue as before.

There are 9 activities in total, listed below:




% Time



Teaching - UG



Teaching - PG



Teaching - PGR




Research - Sponsored with output



Research - No external sponsor with output



Other research & scholarly activity




Other income generating activities



Clinical Services



Admin & Management






These percentages are then allocated to cost groupings to arrive at a cost by activity.  The system has been designed as a holistic costing system.  It will cover all activities of the University (Teaching, Research and Other) and allocate total expenditure (reconciled to GAAP accounts and HEA Funding model).


The financial environment of the Irish Universities is challenging.  The information on costs produced by FEC is needed for the effective planning and management of University activities.

Within each College we look forward to implementing FEC to ensure the College and NUIG as a whole secures its future place as a leader in an increasingly competitive international arena.